We divide 289687 by 40
We're looking to find how many times 40 goes into 289687.

Moving on to step 1:
The number 40 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 40

Step 2:
When dividing 28 by 40, we get 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 40

Going ahead to step 3:
If we divide 289 by 40, we get 7 and a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 280 from 289 to get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 40

Step 4:
When dividing 96 by 40, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Deduct 80 from 96 and we're left with 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 40

On to step 5:
40 goes into 168 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 724.0
Subtracting 160 from 168 leaves us with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 40

Advancing to step 6:
87 divided by 40 is 2 with a remainder of 7.
The next digit of our result is 2. 
Result so far: 7242.0
If we take 80 away from 87, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
70 divided by 40 is 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 7242.1
Subtract 40 from 70 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
40 can be fit into 300 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 7242.17
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 7242.175
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7242.175
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7242.175
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 7242.175, with a leftover of 0.0.